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All Journal Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Bisnis, Ekonomi Syariah dan Pajak
Yolanda Maghdalena Sihaloho
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Other

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PENGARUH LITERASI KEUANGAN DAN PERILAKU KONSUMTIF TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA AKUNTANSI DI UNIVERSITAS 17 AGUSTUS 1945 SURABAYA Yolanda Maghdalena Sihaloho; Hwihanus , Hwihanus
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 2 (2024): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i2.2475

Abstract

This study examines the effect of financial literacy and consumptive behavior on the personal financial management of accounting students at Universitas 17 Agustus 1945 Surabaya. Using a qualitative approach with a case study design, this study involved 30 accounting students in semester 5 who managed their personal finances independently. Data were collected through questionnaires covering aspects of financial literacy, consumptive behavior, and financial management strategies. The results showed that students have an awareness of the importance of financial literacy, although the frequency of reading financial articles is still relatively low. Factors such as promos, discounts, personal needs, and product quality influence their shopping decisions. Social media and online advertising have a significant influence on students' consumptive behavior. In financial management, students apply various strategies such as looking for promos, avoiding impulse purchases, and making a monthly budget. The way of dividing money between spending and saving varies, with the percentage method and prioritization of basic needs as common approaches. While there is an understanding of the importance of financial literacy, its application in daily practice is mixed, suggesting challenges in turning knowledge into concrete behavior. This study highlights the importance of improving practical financial literacy education for university students to face the challenges of financial management in the digital era, especially in controlling consumptive behavior.
Peranan Rekonsiliasi Bank dalam Meningkatkan Akurasi Laporan Keuangan PT Adhibaladika Agung Celine Amanda Sarifatul Sabrina; Yolanda Maghdalena Sihaloho
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i3.1321

Abstract

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.
Peningkatan Produktivitas UMKM Kedai Ndeso melalui Inovasi Alat Rebus Berbasis Sistem Multi - Saringan Efisien Yolanda Maghdalena Sihaloho; Lutfiah; Rayhan Ramadhan; Maulana Malik; Zaggad D’illah Rihan Ohorella; Istantyo Yuwono
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 3 (2025): :Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i3.1913

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia's economy, contributing 61.07% to the national Gross Domestic Product (GDP). However, MSMEs still face various challenges, particularly low productivity due to limited access to technology and production equipment. A clear example is Kedai Ndeso, located in Jiyu Village, Kutorejo District, Mojokerto Regency. This small food business faces inefficiencies in the noodle boiling process, which is still done manually using conventional methods, resulting in limited production capacity and longer service times. Through this community service program, the implementation team aimed to develop and apply an appropriate technology innovation in the form of a multi-strainer noodle boiler to help improve MSME productivity. The method used was a participatory approach, actively involving the Kedai Ndeso owner throughout each stage of the program, which was conducted from July 13 to 24, 2025. The developed noodle boiler measures 35x35x35 cm and is made of food-grade stainless steel. It features six separate strainers, allowing six portions of noodles to be cooked simultaneously in the same amount of time.nTesting results demonstrated that this tool significantly increased production efficiency without compromising the quality of the noodles. It also led to operational cost savings, especially in terms of energy use and labor time. Additionally, training and outreach activities were carried out to ensure effective knowledge transfer to the MSME owner. This appropriate technology innovation has proven to be a practical solution for MSMEs in the culinary sector, helping them increase productivity and competitiveness while maintaining consistent product quality and ensuring food safety. Therefore, this initiative provides a tangible contribution to supporting the sustainability and independence of small enterprises in rural areas, empowering them to compete more effectively in the modern economy.
Co-Authors - Hwihanus Celine Amanda Sarifatul Sabrina Istantyo Yuwono Lutfiah Maulana Malik Rayhan Ramadhan Zaggad D’illah Rihan Ohorella